Tax Reform Changes to Appear on CPA Exam Starting Jan. 1

The AICPA Board of Examiners recently approved Jan. 1, 2019, (19Q1) as the date on which content related to the “Tax Cuts and Jobs Act” will be eligible for testing on the Uniform CPA Examination.

The Exam will continue to test candidates on the tax laws and regulations in effect before the enactment of the Tax Cuts and Jobs Act through the 18Q4 test window ending on Dec. 10, 2018. The Exam’s Authoritative Literature will continue to include (through Dec. 10, 2018) the Internal Revenue Code as published before the enactment of the Tax Cuts and Jobs Act. In accordance with existing policy, there will be a simultaneous introduction of content related to the Tax Cuts and Jobs Act and removal of content related to the previous tax law.

No provisions of the Tax Cuts and Jobs Act, including those retroactive to periods before Dec. 31, 2017, will be eligible for testing until Jan. 1, 2019.